Voluntary Demand for Internal and External Auditing by Family Businesses

By P. Carey, R. Simnett, George Tanewski. 2000

310 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/edc1c0b55d5bb77dfa6178db22757e044e517d51

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Citations in the corpus

The Voluntary Choice of an Auditor of Any Level of Quality (2004, result): “Monitoring, bonding and other contracting explanations are supported by previous studies that provide evidence that auditing (or similar assurance services) is associated with high agency costs, indicated by greater size, higher debt leverage or lower managerial ownership (Chow 1982; Ettredge et al.”
Determinants of Auditor Choice: Evidence from a Small Client Market (2008, unknown): “disclosures reduce the risk to investors and the cost of capital to the issuer ( Botosan 1997 ).”
The demand for the audit in small companies in the UK (2004, background): “Some information is available from an Australian survey that examined audit demand by 186 family businesses, which were operating in an environment where external auditing was not a statutory requirement (Carey et al., 2000).”
The contents of assurance statements for sustainability reports and information asymmetry (2017, background): “Managers must ensure investors’ confidence in reported information because credibility is one of the most important prerequisites for any intended benefit of voluntary disclosure including reduced information asymmetries (Carey et al. 2000). Theory suggests that assurance helps to overcome credibili”
The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK (2014, unknown): “Australian researchers (Carey et al., 2000) have investigated the voluntary audit choice of private companies prior to the 1998 amendments to Australian Corporations Law, which mandated audit for larger, private companies.”
Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States (2015, unknown): “user confidence in previously-considered information (Carey et al. 2000).”
Monitoring effects of the internal audit function: agency theory versus other explanatory variables (2011, unknown): “Carey et al. (2000) found that agency variables do not explain the voluntary use of internal audit by Australian family firms.”
The use of internal audit by Australian companies (2006, background): “Previous audit fee models have found that the size of the company accounts for most of the variance in audit fees (Craswell et al., 1995; Carey et al., 2000a) and hence scaling by total assets controls for the effect of size.”
Non-audit Services and Audit Quality: Evidence from Private Firms (2013, background): “Managers’ incentives to manage earnings create a demand for high-quality auditing in order to monitor management behaviour in firms that distinguish between management and ownership (Carey et al., 2000; Collis et al., 2004).”